If you mean recording in a silent environment, then yes - I think it does. Even if it makes no difference to the singer, if you decide you want a clean sound and you have to de-noise a vocal track, the less de-noising you do, the better. Much better.
I've never had opportunity to use the best restoration software, but from what I've found, even mild de-noising affects the track. Breath sounds become raspy and heavy de-noising produces an 'interesting' glassy sound to the vocal itself and raises the comparative level of sibilants.
Unless you are going for those kind of effects, I suggest recording in the most silent environment possible.